SCHEDULES

SCHEDULE 4Tax relief for theatrical production

PART 2Consequential amendments

FA 2007

I18

In Schedule 24 to FA 2007 (penalties for errors), in paragraph 28(fa) (meaning of “corporation tax credit”), omit the “or” at the end of sub-paragraph (ivb) and after that sub-paragraph insert—

ivc

a theatre tax credit under section 1217K of that Act, or